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the influence of tax avoidance, firm size, firm age, and leverage towards earnings response coefficients
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نویسنده
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yevilia yevilia ,mukhlasin mukhlasin
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منبع
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international journal of management, accounting and economics - 2020 - دوره : 7 - شماره : 6 - صفحه:307 -319
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چکیده
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This study aims to examine the effect of tax avoidance, firm size, firm age, and leverage on earnings response coefficient. the population in this study are all manufacturing companies listed on the indonesia stock exchange (idx) in 2017-2019. the sample used as a whole consisted of 97 of 165 companies with 144 observations. the results of this study use multiple linear regression analysis and indicate that tax avoidance, firm size, and leverage have a positive effect on earnings response coefficient, while firm age has no influence on earnings response coefficient.
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کلیدواژه
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tax avoidance ,firm size ,firm age ,leverage ,earnings response coefficient
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آدرس
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atma jaya catholic university of indonesia, department of accounting, indonesia, atma jaya catholic university of indonesia, department of accounting, indonesia
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پست الکترونیکی
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mukhlasin_nur@yahoo.com
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Authors
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